3000 - Finance
3000 - Financial Reporting (6/30/10) BACK TO TOP
The Superintendent shall ensure that financial planning and budget management are transparent, such that the board and members of the community are easily able to categorize and explain all district revenues and expenditures.
Financial reports to the board shall include but not be limited to:
1. Budgeted and actual revenue and expenditure amounts by major functions, where applicable;
2. Dollar amount and percentage of non-categorical general revenues and expenditures allocated or used to provide central and regular classroom instructional services;
3. Dollar amount, dollar amount per pupil, and percentage of non-categorical general revenues and expenditures allocated or used to provide instructional services by function;
4. Dollar amount of general revenue used to subsidize state or federally-mandated services;
5. Dollar amount for mandated, grant, or categorical revenue and expenditures by major program; and
6. Current investment vehicles, including yield, length of investment, and gain (or loss) on each investment vehicle.
3000.R.01 - Financial Reporting BACK TO TOP
1 Purpose
1.1 To provide guidelines for the dissemination of financial information
2 Organizational Units Affected
2.1 Superintendent
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
4 Background Information
4.1 The Superintendent shall be responsible for establishing, implementing and/or maintaining a system for effective financial planning and budget management.
4.2 The financial planning and budget management system shall be designed in a manner that will make it easily understood by the Board, all AAPS staff, and members of the community.
5 Procedures
5.1 The Superintendent shall create or cause to be created comprehensive financial reports to be presented to the Board on a regular and on-demand basis.
5.2 Financial reports to be presented to the Board include, but are not limited to:
5.2.1 Budgeted and actual revenues and expenditure amounts by major functions, where applicable
5.2.2 Dollar amount and percentage of non-categorical general revenues and expenditures allocated or used to provide central and regular classroom instructional services
5.2.3 Dollar amount of general revenue used to subsidize State of Michigan or federally-mandated services
5.2.4 Dollar amount for mandated, grant, or categorical revenue and expenditures by major program
5.2.5 Current investment vehicles, including yield, length of investment, and gain (or loss) on each investment vehicle
6 Work Instructions, Templates, & Samples
6.1 Financial reports
7 Training & Feedback
8 Implementation, Compliance & Assessment
3050 - Financial Controls (11/16/11) BACK TO TOP
The Superintendent shall implement a system of financial controls which adequately safeguards the resources of the district. Such controls shall include but not be limited to:
1. Bonding of the Superintendent and Deputy Superintendent for Operations;
2. Appropriate insurance on district property;
3. Regulations for the use of purchasing card and cash accounts;
4. Designated signatories and control of checking privileges on all accounts;
5. Regular review of investment vehicle allocations to limit risk;
6. A system which properly controls and tracks all district purchasing, and secures board approval for capital expenses in excess of the current Michigan Bid Index limit;
7. A fair and reasonable competitive bid process for items where competitive bidding is required by law;
8. A system which properly tracks capitalized equipment and inventory and limits damage or loss;
9. Procedure(s) for reimbursement of employees for expenses incurred on behalf of the district;
10. Regulations for contact and relationships between district employees and outside vendors;
11. A system of approval, accounting, and controls for all fees collected by the district; and
12. Briefings of the Board of Education at no less than quarterly intervals regarding the financial status of the District. The quarterly financial reports shall include resolutions for Board of Education consideration as required by law or by good financial practice.
Designation of the district's auditor is reserved to the board, in consultation with the Superintendent.
3050.R.01 - Competitive Bidding BACK TO TOP
1 Purpose
1.1 To establish parameters for the competitive bidding process consistent with Board of Education policies and pertinent federal and state laws.
1.2 To inform vendors of the district’s bidding process
2 Organizational Units Affected
2.1 Board Of Education
2.2 Central administrative staff
2.3 Vendors
3 Definitions
3.1 Annex Number: A unique number assigned to an item requiring Board approval.
3.2 Michigan Bid Index Limit: purchase cost for one item or a group of items over which school districts are required to obtain competitive bids. The bid index limit is set by the State of Michigan each year according to the consumer price index.
4 Background Information
4.1 Competitive bids and Board of Education approval are required if the single purchase cost of an item or a group of items (materials, equipment, goods, and/or supplies) is more than the State of Michigan's Bid Index limit.
4.2 Informal price quotations are encouraged but not required for items or group of items costing less than the State of Michigan Bid Index limit, and purchases must conform to district conflict of interest policies and/or regulations. Board of Education approval is not required for items falling below the State of Michigan Bid Index limit.
5 Procedures
5.1 An administrator seeking to make a purchase shall prepare specifications with the assistance, upon request, of the Purchasing and Business Support Services Office.
5.2 The administrator shall solicit sealed bids from a list of qualified and interested firms known to deal in the particular class of materials described in the specifications.
5.3 Notice of the availability of bid documents and the time and place of receiving bids shall be advertised at least once in a newspaper of general circulation within the area where a new building or addition to the building is to be constructed or where the repair or renovation of an existing building is to take place.
5.3.1 Advertising shall include:
5.3.1.1 opening date for bid
5.3.1.2 date and time by which the bid must be received
5.3.1.3 notice that bids received after the specified deadline will NOT be accepted
5.3.1.4 notice that bids must include a sworn and notarized statement disclosing “any familial relationship that exists between” the bidder and any member of the Board of Education and that no bids will be accepted without this sworn and notarized statement.
5.4 The request for bids shall be posted for at least two weeks on the Department of Management and Budget web site or on a web site managed by the school as designated by the Department of Management and Budget.
5.4.1 This provision applies only to the construction of new school buildings, and/or addition to, repair or renovation of an existing school building, in accordance with Section 1267 of the Revised School Code.
5.5 Bids on material(s) and labor for construction, repair or renovation must be accompanied by a sworn and notarized statement disclosing “any familial relationship between” the owner or any employee of the bidder and any member of the Board of Education or the Superintendent.
5.5.1 The Board of Education shall not accept a bid that does not include this sworn and notarized disclosure statement.
5.6 Prior to sending the item to the Board for action, an Annex Number shall be obtained from the Secretary to the Board of Education.
5.6.1 The item’s Annex Number will appear on all purchase orders in order to effect timely payment.
5.7 Division heads shall bring these items to the Board of Education sub-committee.
5.8 The Board of Education sub-committee will review the contract and forward it to the Board of Education for placement on a subsequent agenda for action.
5.8.1 A vendor may NOT be awarded a contract prior to Board approval.
5.9 The Purchasing and Business Support Services Office and/or the affected budget managers shall keep a file of all bids/quotations received as a matter of public record.
5.9.1 Bid files shall be kept for at least five years.
5.10 All instances in which real estate is purchased or sold shall be submitted to the Board of Education for approval and shall be recorded in the official minutes of the Board of Education.
6 Work Instructions, Templates, & Samples
6.1 Bid Process and Requirements guidelines may be obtained from the Purchasing and Business Support Services Office
6.2 Comprehensive information is available in Section 1267 of the Revised School Code, 2004.
7 Training & Feedback
8 Implementation, Compliance & Assessment
3050.R.02 - Petty Cash BACK TO TOP
1 Purpose
1.1 To permit principals, department heads and staff to purchase small items without processing a purchase order
2 Organizational Units Affected
2.1 Administrative staff
2.2 Budget Managers/office professionals
3 Definitions
3.1 Budget Manager: AAPS employee authorized and responsible for managing a budget.
4 Background Information
4.1 Petty Cash funds, which are established for the convenience of all schools and departments, are to be used for infrequent purchases under $40.00 per occasion. The fund must be established in the name of the school or program.
4.2 Petty Cash accounts will be established and maintained by Budget Managers only, with approval from the Director of Finance.
4.3 While Petty Cash may be used for expenses as outlined above, the establishment of open Purchase Orders is encouraged whenever possible.
4.4 State of Michigan sales tax is not a reimbursable expense.
5 Procedures
5.1 Individuals seeking reimbursement shall submit an original receipt or invoice showing the goods or services purchased, the amount, and the method of payment. Photocopies will not be accepted.
5.2 The staff member processing the request for reimbursement will attach the receipt to a completed Petty Cash voucher.
5.3 Upon receiving reimbursement, the requestor will sign the Petty Cash voucher.
5.4 The signed Petty Cash vouchers and receipts shall be collected by the processor and submitted to the Finance Department for reimbursement.
5.4.1 The processor shall prepare an Invoice Batch Accrual (IBA) for the amount of the reimbursed vouchers.
5.4.2 The Finance Department will process the request and reimburse the department.
5.5 All Petty Cash accounts must be reconciled at the end of the school year.
5.5.1 In addition to reconciliation, the Petty Cash accounts for schools/departments closing during the summer must be closed at the end of the school year and can be reopened the following school year.
5.5.2 The processor will complete the reconciliation form and submit it to the Finance Department.
6 Work Instructions, Templates, & Samples
6.1 Guidelines for Petty Cash procedures and Reconciliation Forms may be obtained from the Finance Department.
6.2 Petty Cash Vouchers may be obtained from Business Support Services.
7 Training & Feedback
7.1 Financial management software training shall be offered through the Finance Department.
8 Implementation, Compliance & Assessment
3050.R.03 - Purchasing BACK TO TOP
1 Purpose
1.1 To establish fair and equitable purchasing procedures that are consistent with existing Board of Education policies and pertinent federal and State of Michigan laws on procurement
2 Organizational Units Affected
2.1 Administrative staff
2.2 Budget Managers/office professionals
2.3 Superintendent
2.4 Board of Education
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Confirming Purchase Order: a Purchase Order processed after purchases are made
3.3 Emergency Purchase Order: a Purchase Order to be used as a result of an unforeseen combination of circumstances or resulting state that calls for immediate action
3.4 Michigan Bid Index Limit: purchase cost for one item or a group of items over which school districts are required to obtain competitive bids. The bid index limit is set by the State of Michigan adjusted each year according to the consumer price index.
3.5 Budget Manager: AAPS employee authorized and responsible for managing a budget.
3.6 Competitive Bids: process by which the school district obtains the most favorable price for goods or services (see 3050.R.01)
4 Background Information
4.1 The Board of Education recognizes the importance of a fair and effective purchasing regulation, supported by the following guidelines, which include, but are not limited to:
4.1.1 Section 380.11a of the Revised School Code “restricts the expenditure of district funds to purposes reasonably related to: 1) educating pupils and 2) operating a school district.” Therefore, the personal use of district funds is NOT allowed and is illegal.
4.1.2 Providing honest, impartial treatment to ensure fair and equal opportunity to all interested, qualified vendors
4.1.3 Determining uniform guidelines for solicitation of bids and quotations for goods, supplies or equipment
4.1.4 Encouraging, by every legitimate means, active and vigorous competition for school district business
4.1.5 Obtaining the most favorable prices possible without sacrificing quality, regardless of the purchase amount
4.1.6 Accepting or rejecting any or all bids (or any part thereof) in the best interest of the school district
4.1.7 Prohibiting any officer and/or employee of the school district from having financial interest or any personal beneficial interest, either directly or indirectly, in the purchase of any commodities, materials, services or equipment for the school district
4.1.8 Prohibiting vendors and contractors/sub-contractors from discriminating against any employee or applicant for employment because of race, creed, color, gender, national origin or age except where based on a bona fide occupational qualification. Breach of this covenant may be regarded as a material breach of the purchasing agreement as provided in the Michigan Fair Employment Practices Act and may be processed thereunder.
5 Procedures
5.1 The purchase of goods and services shall be performed through the following district-authorized methods:
5.1.1 AAPS purchasing card (see regulations for use in 3050.R.04-Purchasing Cards)
5.1.2 Purchase Order
5.1.2.1 Requisitions are entered into the district’s current financial software system and approved by the Budget Manager.
5.1.2.2 Purchase Orders must be authorized by the Directors of Purchasing and Finance prior to printing and submission to vendors.
5.1.2.3 Appropriate staff shall enter received items into the financial software system to authorize vendor payment.
5.1.3 Emergency Purchase Orders are allowed when unforseen circumstances require immediate action. Written rationale may be required.
5.1.3.1 Superintendent or designee authorizes purchase order.
5.1.3.2 The Board of Education shall be notified of all emergency expenditures above the Michigan Bid Index limit.
5.2 Staff who obtain goods and services on behalf of the district outside of the above authorized methods.
5.3 Competitive bids and Board of Education approval are required if the single purchase cost of an item (materials, equipment, goods, supplies) or a group of items is more than the State of Michigan's Bid Index limit. (Section 1274, Revised School Code and Regulation 3050.R.01, Competitive Bidding)
5.4 Contracted Services/Consultants contracts must have the Superintendent's approval if the contract amount is over the bid index limit* and up to $100,000 total for a given fiscal year. Contracts exceeding $100,000 require Board of Education Approval. (Policy 2120, Superintendent Contracting Authority).
5.4.1 A Contract Agreement must be entered in the district’s current contract software system and approved prior to the purchase order process as specified above.
6 Work Instructions, Templates, & Samples
6.1 Financial management procedures
6.2 Purchasing Card Policy and Regulations (3050.R.04)
6.3 Contract Agreement procedures
7 Training & Feedback
7.1 Software training shall be offered through the Finance Department and the Information Technology Department.
8 Implementation, Compliance & Assessment
8.1 Purchase Order Terms & Conditions
8.2 Additional Bid Terms and Conditions
8.3 Consultant/Contractor Terms and Conditions
* Contact the Purchasing Department for the most current bid index limit.
3050.R.04 - Purchasing Cards BACK TO TOP
1 Purpose
1.1 To provide guidelines for the proper and permissible use of AAPS-issued purchasing cards.
2 Organizational Units Affected
2.1 Director of Finance
2.2 Employees with AAPS purchasing card
2.3 Superintendent
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
4 Background Information
4.1 The Superintendent has the sole authority to authorize the issuing of AAPS purchasing cards.
5 Procedures
5.2 The Superintendent shall determine the eligibility of an AAPS employee to receive an AAPS credit purchasing card.
5.2.1 Only full-time employees shall be eligible to receive an AAPS purchasing card.
5.3 The AAPS purchasing card shall be used solely for purchasing goods and/or services for official business of the district.
5.4 Employees receiving and using an AAPS purchasing card shall:
5.4.1 sign and abide by the Cardholder Agreement Form,
5.4.2 use the issued card solely for the purposes for which it was issued, and in accordance with the rules and guidelines established for its use,
5.4.2 submit comprehensive documentation detailing the goods or services purchased, the persons in attendance (if applicable), the cost of the goods or services, and the date of the purchase.
5.4.3 be responsible for the card's protection and safekeeping,
5.4.4 immediately notify the district if the credit card is lost or stolen,
5.4.5 immediately return the card upon the request of his or her supervisor,
5.4.6 immediately return the card upon termination of employment.
5.5 The Superintendent shall establish a system of internal accounting controls to monitor the use of AAPS credit cards.
5.5.1 The system shall include check/balance controls.
5.6 The Director of Finance shall be responsible for monitoring expenditures on an AAPS purchasing card and shall be responsible for notifying the Superintendent immediately if there is suspected misuse.
5.7 The Superintendent shall be responsible for ensuring that appropriate disciplinary measures are in place for employees who fail to abide by the district's purchasing card policy and rules.
5.7.1 In the event an employee fails to abide by the district's purchasing card policies and/or procedures, the Superintendent may, at his or her sole discretion, so inform the Board, and the Superintendent shall be authorized to institute legal proceedings against the employee, with the prior written permission of the Board.
6 Work Instructions, Templates, & Samples
6.1 Cardholder Agreement Form
6.2 Purchasing Card Regulations and Procedures
6.3 Online Reconciliation Procedures
7 Training & Feedback
7.1 The Finance Department shall acquaint an employee with an AAPS purchasing card with the polices and procedures that accompany its use.
8 Implementation, Compliance & Assessment
3050.R.05 - Fixed Asset Management BACK TO TOP
1 Purpose
1.1 To establish a capitalization threshold and recommended depreciation schedule for major types of assets
2 Organizational Units Affected
2.1 Administrative staff
2.2 Superintendent
3 Definitions
4 Background Information
5 Procedures
5.1 Capitalize all Fixed Assets greater than $10,000, i.e., one item greater than $10,000, or individual items purchased on a single purchase order totaling more than $10,000.
5.2 Use the Uniform Chart of Accounts per Bulletin 1022. Fixed Assets are classified as a 6000 object code series; see Understanding Account Codes for more detail classification.
5.3 Use standard depreciation schedules as recommended by the Association of School Business Officials International (ASBO).
5.4 Capture Fixed Assets throughout the year via the purchasing process and Board of Education approval of purchases over the State of Michigan Bid Index limit.
5.5 Prepare annual depreciation schedules for external auditors review and preparation of year-end financial audit report.
6 Work Instructions, Templates, & Samples
6.1 Association of School Business Officials International (ASBO) Depreciation Schedules
6.2 Financial software procedures
6.3 Understanding Account Codes
6.4 Uniform Chart of Accounts Bulletin 1022
7 Training & Feedback
8 Implementation, Compliance & Assessment
3050.R.06 - Conference Travel Approval and Reimbursement BACK TO TOP
1 Purpose
1.1 To establish procedures to reimburse members of the Board of Education and staff for expenditures incurred in attending conferences and out-of-district meetings of benefit to the Ann Arbor Public Schools
2 Organizational Units Affected
2.1 All staff
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Cabinet: includes, but is not limited to, the Superintendent, Deputy/Assistant Superintendents, department/division administrator.
3.3 Conference and travel: The words “conference” and “travel” shall mean appointments, meetings, conventions, conferences, workshops, and visitations that require travel off site (not in an AAPS building and/or sponsored by AAPS) for district benefit
4 Background Information
4.1 The district recognizes the importance of off-site travel and conferences of various kinds as one strategy for maintaining communication links with other professionals, facilitating the flow of new and creative ideas into the district, supporting the growth of its employees, and bringing recognition and credit to the district.
4.1.1 No employee is guaranteed conference or travel experience by virtue of employment.
4.1.2 All conference and travel experiences meeting the definition above require approval prior to the conference or travel.
4.1.3 A request for conference attendance or travel shall always be for a specific purpose. A supervisor may request written information beyond that originally submitted.
4.1.4 The number of approved requests for a conference or travel should not become large enough to impair the daily operation of a unit or the district as a whole. Any exceptions require approval from the appropriate cabinet-level administrator and Superintendent.
4.1.5 Travel/hotel expenses requiring predetermined payment should be submitted following the normal purchasing process and timelines (see Purchasing Regulation, 3050.R.03).
5 Procedures
5.1 The “Estimated Expenses” section of the Request and Claim for Reimbursement form shall be completed for any conference or travel which is to take place during a staff member’s regular work year, whether or not reimbursement is to be made.
5.2 Approval shall be obtained from the employee’s immediate supervisor and budget manager, if applicable, at least 2 weeks prior to the expected date of the conference/travel. Adequate time must be allowed to plan for an absence from a school or department.
5.2.1 Travel to periodically scheduled meetings may be approved annually.
5.2.2 All requests for out-of-state travel must be approved by a cabinet member.
5.2.3 Board of Education expenses will be submitted to the Board’s assistant for review and coding, and forwarded to the Superintendent for endorsement.
5.2.4 The Superintendent's expenses will be submitted to the President of the Board for approval.
5.3 Expenses requiring predetermined payment should be submitted following the normal purchasing process and timelines.
5.3 The appropriate Purchase Orders shall be processed for expenses as required.
5.4 Upon an individual’s return from the conference/travel, out-of-pocket expenses incurred may be submitted with the completed and approved “Actual Expenses” section of the Request and Claim for Reimbursement form.
5.4.1 Follow the detailed Procedures and Rates of Reimbursement on the back of the Request and Claim for Reimbursement form.
5.4.2 Reimbursement requests should be submitted within 30 days of the conference/travel and within the district’s fiscal year (July 1-June 30).
6 Work Instructions, Templates, & Samples
6.1 Request and Claim for Reimbursement form
7 Training & Feedback
8 Implementation, Compliance & Assessment
3050.R.07 - Conflict of Interest BACK TO TOP
1 Purpose
1.1 To inform staff of ethical standards
2 Organizational Units Affected
2.1 All staff
3 Definitions
3.1 Financial Interest: exists whenever the employee or a member of the employee’s immediate family is a partner, member, director, or officer of a vendor or, in addition, if the vendor is a corporation in which the employee or a member of the employee’s immediate family owns either 1% or more of any class or stock in the corporation or an amount of stock having a total market value in excess of $25,000.00
3.2 Domestic Partner: defined as provided in Chapter 110 of the City Code of the City of Ann Arbor, as the same may be amended from time to time
3.3 Immediate family: a spouse, the in-laws of a spouse, parent, the in-laws of a parent, a child, the in-laws of a child, a sibling, the in-laws of a sibling, a grandparent, the in-laws of a grandparent, an aunt, the in-laws of an aunt, an uncle, the in-laws of an uncle, a first cousin, the in-laws of a first cousin, the domestic partner, or any of the foregoing familial relations listed herein of the domestic partner of an Ann Arbor Public School employee
3.4 Procurement: any expenditure of funds including payroll, contractual work, or supervision of a project indicating completion of work
4 Background Information
5 Procedures
5.1 It shall be a breach of ethical standards for any district employee to participate directly or indirectly in procurement when:
5.1.1 The employee or a member of the employee’s immediate family receives a benefit, bonus, commission, payment, consideration, or item of value from the vendor as a result of the procurement, or
5.1.2 The vendor is an employee or a member of the employee’s immediate family or the vendor is a business, company, firm, or entity in which the employee or member of the employee’s immediate family is known by the employee to have a financial interest.
5.2 Where an employee or any member of the employee’s immediate family holds a financial interest in a blind trust, the employee shall not be deemed to have a conflict of interest with regard to matters pertaining to that financial interest, provided that disclosure of the existence of the blind trust has been made to the Operations Office.
5.3 Upon discovery of an actual or potential conflict of interest, an employee shall file a written statement of disqualification with the Operations Office within seven business days of discovery and shall withdraw from further participation in the transaction involved.
5.4 Any employee who has, or obtains, any benefit from any Ann Arbor Public School contract with a business in which the employee has a financial interest shall report such benefit, in writing, to the Operations Office; however, this section shall not apply to a contract with a business where the employee’s interest in the business has been placed in a disclosed blind trust.
5.5 The Deputy Superintendent for Operations or his/her designee shall submit the written statement of disqualification to the office of Human Resource/Legal Services for information and filing.
6 Work Instructions, Templates, & Samples
7 Training & Feedback
8 Implementation, Compliance & Assessment
3050.R.08 - Depositing of Monies BACK TO TOP
1 Purpose
1.1 To control the increasing number of deposits being made from various sources
1.2 To increase the efficiency in recording the receipts on a timely basis
1.3 To strengthen the internal control applicable to the receipting and recording of monies due the schools
2 Organizational Units Affected
2.1 Administrative staff
2.2 Building/Department office professionals
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
4 Background Information
5 Procedures
5.1 All monies collected in schools and/or departments, applicable to any fund, will be delivered via school drivers and/or an administrative designee from the department to the Finance Department located at Balas building DAILY for deposit to the various AAPS bank accounts. ALL DEPOSITS will be made through the Finance Department, with the exception of Athletic Departments and the Department of Education and Recreation (see 5.1.1.3)
5.1.1 Schools and/or departments will prepare the Deposit Information and Receipt form for all funds collected.
5.1.1.1 This form will be placed, along with the monies, in a locked bank bag and sent daily to the Finance Department.
5.1.1.2 Monies will be kept in a locked vault until pick up and/or delivery to the Finance Department.
5.1.1.3 Athletic Departments and the Department of Education and Recreation shall make nightly bank deposits as needed.
5.2 No monies shall be kept in a building overnight.
5.3 Bank deposit slips may be obtained from the Finance Department.
5.4 Any corrections to a deposit will be noted on the Deposit Information and Receipt form, a copy of which will be returned to the school or department after officially being receipted by the Finance Department.
5.4.1 Discrepancies or corrections in excess of $1.00 will be brought to the attention of the school/department by telephone or electronic mail.
5.5 Insufficient fund checks will show as corrections to Deposit Information and Receipt forms.
5.5.1 The NSF checks shall be sent to schools/departments immediately upon receipt from the bank(s).
5.5.2 Schools and/or departments are responsible for collections of funds owing from insufficient checks.
6 Work Instructions, Templates, & Samples
6.1 Deposit Information and Receipt form
7 Training & Feedback
8 Implementation, Compliance & Assessment
8.1 Completed Deposit Information and Receipt forms and validated Bank Deposit Slips are to be maintained for seven years by the Finance Department.
8.2 A daily record of monies received from schools/departments shall be maintained for one year following the fiscal year audit.
3060 - Investments (6/30/10) BACK TO TOP
The Chief Financial Officer is authorized to deposit or invest the district’s funds in investment vehicles permitted by law, for the purpose of obtaining reasonable and safe return on fund balance while maintaining sufficient liquidity to meet foreseeable needs. The Chief Financial Officer shall consult with the Treasurer when changing investment institutions, or when employing an investment vehicle that has not been used in the previous three years.
The district shall maintain a qualification and screening process for financial institutions which may be used for investment of district funds. The board shall annually review and approve qualified institutions.
The Superintendent shall ensure that the Chief Financial Officer has appropriate qualifications and training to exercise prudence in the safekeeping and custody of these assets.
3060.R.01 - Investments BACK TO TOP
1 Purpose
1.1 To establish procedures for the investment of School District funds in a manner which will provide the highest investment return with the maximum security while meeting the daily cash flow needs of the School District and comply with all State of Michigan statutes governing the investment of School District funds
2 Organizational Units Affected
2.1 Operations support staff
2.2 Deputy Superintendent of Operations (Chief Financial Officer)
2.3 Financial Institutions
3 Definitions
3.1 Financial Institution: a state or nationally chartered bank, state or federally chartered savings and loan association, savings bank, or credit union whose deposits are insured by an agency of the United States government and that maintains a principal office or branch office located in this State under the laws of this State or the United States
3.2 Funds: the financial assets of the School District, the investment of which is not otherwise subject to a public act of this State, if any, or bond authorizing ordinance or resolution of the School District that permits investment in fewer than all of the investment options listed in Act 451, Public Acts of Michigan, 1976, as amended, (“Act 451”) or imposes one or more conditions upon an investment in an option listed in Act 451, as amended
3.3 Governing Body: the Board of Education of the School District.
3.4 Investment Officer: the Treasurer or any other individual so designated by the Board of Education of the School District
3.5 School District: the region served by Ann Arbor Public Schools
3.6 State: the State of Michigan
4 Background Information
4.1 Pursuant to Act 451, authority to manage the investment program is derived from the Board of Education. Management responsibility for the investment program is hereby delegated to the Investment Officer who shall establish procedures and internal controls for the operation of the investment program, consistent with this Investment Procedure. The Investment Officer shall oversee all transactions undertaken, shall establish a system of control to regulate the activities of subordinate officials, and shall report these procedures to the School District’s auditors and the Board of Education for review.
4.2 This Investment Procedure applies to all Funds of the School District. These Funds are accounted for in the various funds of the School District and include the General Fund, Special Revenue Funds, Fiduciary Funds, and any new fund established by the School District.
5 Procedures
5.1 The Funds of the School District will be invested in accordance with Act 451 and in accordance with the following objectives in the following order of priority:
5.1.1 Safety:
Safety of principal is the foremost objective of the investment program. Investments shall be undertaken in a manner that seeks to ensure the preservation of capital in the overall portfolio.
5.1.2 Diversification:
The investments will be diversified by security type and institution in order that potential losses on individual securities do not exceed the income generated from the remainder of the portfolio.
5.1.3 Liquidity:
The investment portfolio shall remain sufficiently liquid to meet all operating requirements that may be reasonably anticipated.
5.1.4 Return on Investment:
The investment portfolio shall be designed with the objective of obtaining a rate of return throughout the budgetary and economic cycles, taking into account the investment risk constraints and the cash flow characteristics of the portfolio.
5.2 AUTHORIZED INVESTMENTS:
The Investment Officer or his or her designee may invest Funds listed in Section 3. The investments shall be made pursuant to Section 1223(7) of Act 451 and shall be restricted to the following:
(a) Bonds, bills or notes of the United States or the State, the obligations, principal and interest of which are fully guaranteed by the United States or by the State
(b) Certificates of deposit issued by a Financial Institution or share certificates of a state or federal credit union that is a Financial Institution
(c) Commercial paper rated prime at the time of purchase and maturing not more than 270 days after the date purchased
Securities issued or guaranteed by agencies or instrumentalities of the United States government
(d) United States government or federal agency obligation repurchase agreements
(e) Bankers’ acceptances issued by a bank that is a member of the Federal Deposit Insurance Corporation
(f) Mutual funds composed entirely of investment vehicles that are permitted under clauses (a) through (f) of this section
(g) Investment pools as authorized by the Surplus Funds Investment Pool Act, 1982 PA 367; MCL 129.111 – 129.118, composed entirely of instruments that are permitted under clauses (a) through (f) of this section
5.2.1 An obligation purchased under this Section shall be deposited into the fund from which the purchase was made.
5.2.2 Depending on the circumstances, investments shall be made after checking the yields of permissible obligations and certificates of deposit with qualified financial institutions.
5.2.3 Moneys in several funds of the School District (as indicated in Section 3.0) may be pooled for the purposed of making an investment authorized by this section, provided that when money in more than one fund of a single district or money from more than one district are combined for an investment pool authorized by (h) above, the money shall be accounted for separately, and the earnings from the investment shall be separately and individually computed, recorded, and credited to the fund or district, as the case may be, for which the investment was acquired.
5.2.4 Security in the form of collateral, surety bond, or another form may be taken for the deposits of investments of the School District in a Financial Institution. However, an investment under Section 622(2)(e) or Section 1223(1)(e) of Act 451 or in an investment pool that includes instruments eligible for investments under Sections 622(2)(e) and 1223 (1)(e) of Act 451 shall be secured by the transfer of title and custody of the obligations to which the repurchase agreements relate and an undivided interest in those obligations must be pledged to the School District for these agreements.
5.2.5 Funds of the School District shall not be deposited or invested in a Financial Institution which is not eligible to be a depository of surplus funds belonging to this State under section 6 of 1855 PA 105, MCL 21.146.
5.3 SAFEKEEPING AND CUSTODY:
5.3.1 All security transactions, including collateral for repurchase agreements and Financial Institution deposits, entered into by the School District shall be on a cash (or delivery vs. payment) basis. Securities may be held by a third party custodian designated by the Investment Officer and evidenced by safekeeping receipts.
5.4 PRUDENCE:
5.4.1 Investments shall be made with that level of judgment and care, under circumstances then prevailing, which persons of prudence, discretion and intelligence exercise in the management of their own affairs, not for speculation, but for investment, considering the probable safety of their capital as well as the probable income to be derived.
5.4.2 Before executing an initial order to purchase or trade the funds of the School District, the Investment Officer shall provide the financial intermediary, broker, or dealer with a copy of the School District Investment Procedure. The financial intermediary, broker, or dealer shall:
5.4.2.1 acknowledge receipt of the Investment Procedure of the School District
5.4.2.2 agree to comply with the terms of the Investment Procedure for the School District regarding the buying or selling of securities.
5.5 APPROVED LIST OF FINANCIAL INSTITUTIONS:
5.5.1 A list will be maintained of Financial Institutions authorized to provide investment services. In addition, a list also will be maintained of approved security broker/dealers selected by creditworthiness (e.g., a capital requirement of $10,000,000 and at least five years of operation). These may include “primary” dealer or regional dealers that qualify under Securities and Exchange Commission (SEC) Rule 15C3-1 (uniform net capital rule). In addition, investments in certificates of deposit in Financial Institutions shall not exceed 75% of the net capital accounts of the Financial Institution at the most recent call.
5.5.2 All Financial Institutions and broker/dealers who desire to become qualified for investment transactions must supply the following as appropriate:
5.5.2.1 audited financial statements (most recent 5 years)
5.5.2.2 proof of National Association of Securities Dealers (NASC) certification
5.5.2.3 proof of State registration
5.5.2.4 completed broker/dealer questionnaire
5.5.2.5 certification of having read and understood and agreeing to comply with the School District’s Investment Procedure
5.5.3 The Investment Officer, or his or her designee, will monitor and maintain qualified criteria information (as listed above in this section) relating to the Financial Institutions.
5.5.4 A review of the financial condition and registration of qualified Financial Institutions and broker/dealers will be conducted as needed by the Investment Procedure Committee, consisting of the Investment Officer, a Board of Education Trustee from the Finance Committee, the Finance Director, an outside financial consultant, and other employees as designated by the Financial Officers.
5.6 ETHICS AND CONFLICT OF INTEREST:
Officers and employees involved in the investment process shall refrain from personal business activity that could conflict with proper execution of this Investment Procedure, or which could impair their ability to make impartial investment decisions. Employees and the Investment Officer shall disclose to the Board of Education any material financial interest in Financial Institutions that conduct business with the School District, and they shall disclose any large personal financial/investment positions that could be related to the performance of the School District’s portfolio. Employees and the Investment Officer shall maintain independence and not commingle their personal investment transactions with those of the School District, particularly with regard to the timing of purchases and sales.
5.7 REPORTING REQUIREMENTS:
The Investment Officer, or his or her designee, shall prepare an investment schedule concerning the investment of Funds which shall be provided to the Board of Education via quarterly reports and year-end financial statements.
5.8 REPEALER:
This Investment Procedure supersedes and replaces any other investment policy or procedure of the School District.
6 Work Instructions, Templates, & Samples
6.1 Acknowledgment of Receipt and Agreement to Comply
6.2 Authorized Financial Institutions
6.3 Authorized brokerages/dealers
7 Training & Feedback
8 Implementation, Compliance & Assessment
8.1 Annual Financial Audit
3080 - Trust and Agency Funds (6/30/10) BACK TO TOP
All fees collected which are payable to the school district shall be deposited with the district in agency accounts maintained at the building level. The principal at each building shall have in place a system of accounting and disbursement that is flexible and responsive to the needs of building, and ensures proper use of the fees collected in a manner consistent with the district’s educational mission.
Building level systems of accounting and disbursement for fees and fundraising shall be in writing and approved by the Superintendent. In the absence of an approved building-level system of accounting and disbursement, all fees and fundraising shall be deposited in agency funds under the direction of the Chief Financial Officer.
In the event that a group with an agency account disbands or otherwise becomes inactive for the period of at least a year, the building principal or Chief Financial Officer may reallocate the remaining funds within the building or into the district general fund.
3080.R.01 - Trust and Agency Funds BACK TO TOP
1 Purpose
1.1 To provide guidelines for the collection and dispersal of trust and agency funds
2 Organizational Units Affected
2.1 Building principals
2.2 Finance Department
2.3 Superintendent
2.4 Deputy Superintendent of Operations (Chief Financial Officer)
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
3.3 Agency account: bank account in which agency and trust finds are maintained
3.4 Agency funds, trust funds: funds (assets) held by the district, operating in a trustee capacity, on behalf of a student, teacher, and/or employee organization
4 Background Information
4.1 It is the express responsibility of building principals, the Finance Department, and the Superintendent to create and/or maintain a secure system to ensure that all funds which are payable to the district are collected, held, and disbursed securely and appropriately.
5 Procedures
5.3 All fees collected which are payable to the school district shall be deposited with the district in agency accounts.
5.3.1 Agency accounts are to maintained at the district level, absent any approved building-level system.
5.4 Each building principal shall be responsible for establishing and/or maintaining a secure system to control the collection, maintenance, and disbursement of funds and to account for the collection and disbursement of such funds.
5.4.1 The system must conform to requirements as established by the AAPS Finance Department and the district.
5.4.2 The system must ensure that the fees are used in a manner consistent with the district’s educational mission.
5.5 Building-level accounting, collection, and disbursal systems must be specified in writing.
5.6 No building-level accounting, collection and disbursal systems will be accepted as valid by the district until approved in writing by the Superintendent.
5.7 If a building-level accounting, collection, and disbursal system is not approved by the Superintendent, all funds collected shall be deposited into an agency account under the direction of the Chief Financial Officer.
5.8 If a group or organization with an agency account disbands or otherwise become inactive for the period of at least a year, the building principal or Chief Financial Officer may reallocate the remaining funds within the building or into the district general fund.
6 Work Instructions, Templates, & Samples
7 Training & Feedback
8 Implementation, Compliance & Assessment
3100 - Budget Planning Process (11/16/11) BACK TO TOP
The Superintendent and Chief Financial Officer shall be responsible, in collaboration with the Board of Education for planning the district's annual budget in accordance with law. The Superintendent and Chief Financial Officer shall maintain a rolling 3-Year Financial Plan for the district, in consultation with the board.
The planning of the district's budget shall be guided by the board's strategic plan, and shall consider the input of building administrators, staff, and school improvement teams.
In the year following the adoption of a new board strategic plan, the budget shall be constructed without dependence on the prior year's budget to ensure realignment of district resources with the new strategic plan.
3100.R.01 - Budget Planning Process BACK TO TOP
1 Purpose
1.1 To provide guidelines for the preparation of annual budgets
2 Organizational Units Affected
2.1 Deputy Superintendent for Operations (Chief Financial Officer)
2.2 Superintendent
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
3.3 CFO: Chief Financial Officer
4 Background Information
4.1 The Superintendent and the CFO shall be responsible for planning the district’s annual budget.
5 Procedures
5.1 The Superintendent, the CFO, and the Board of Education shall collaborate on the preparation of the district’s annual budget.
5.1.1 The budget shall conform to accepted accounting practices and shall comply with all applicable State of Michigan and federal guidelines.
5.1.2 Input shall be solicited from all interested and appropriate employees, including, but not limited to, department heads, building administrators, staff, athletic directors, and school improvement teams.
5.2 The budget shall be one component of a rolling three-year budget and financial plan, which shall incorporate projected expenditures and revenues.
5.3 The budget shall reflect the Board’s Strategic Plan (see Board Policy 2500, Strategic Planning and Board Policy 2520, Strategic Plan) and the mission of the AAPS district.
5.3.1 In the event that a new and/or revised Strategic Plan is adopted and implemented, the Superintendent, the CFO, and the Board of Education shall create a new budget that shall reflect the alignment of the district’s financial resources with the new Strategic Plan.
6 Work Instructions, Templates, & Samples
6.1 AAPS budget
6.2 Strategic Plan
7 Training & Feedback
8 Implementation, Compliance & Assessment
3190 - Budget Adherence and Adjustment (11/16/11) BACK TO TOP
The Superintendent shall ensure that the budget adopted by the board is followed.
The Superintendent or his designee is authorized to approve adjustments and/or transfers within line items of the budget adopted by the board. All such adjustments and/or transfers which alter the budget at the function level shall be reported on a quarterly basis to the Board at a scheduled meeting. Authorization for such adjustments and/or transfers shall be included quarterly in the General Appropriations Act.
3190.R.01 - Budget Adherence and Adjustment BACK TO TOP
1 Purpose
1.1 To provide guidelines for Superintendent’s administering of the AAPS annual budget
2 Organizational Units Affected
2.1 Deputy Superintendent for Operations (Chief Financial Officer)
2.2 Superintendent
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
3.3 CFO: Chief Financial Officer
4 Background Information
5 Procedures
5.1 The Superintendent or CFO shall be responsible for administering the Board-approved budget and ensuring adherence to the contents therein.
5.2 The Superintendent is authorized by the Board to modify line items in the budget to reflect changing needs:
5.2.1 The Superintendent or CFO is authorized to approve adjustments and/or transfers within line items of the budget adopted by the board.
5.2.2 In the event such transfers and/or adjustments are made which alter the budget at the function level, the Superintendent shall report them to the treasurer and to standing committee chairs prior to the next committee meeting.
5.2.3 Authorization for such adjustments and/or transfers shall be included annually in the General Appropriations Act.
5.2.4 The Superintendent or CFO may make other adjustments and transfers that may be necessary during the fiscal year, with the prior written approval and authorization by the Board.
6 Work Instructions, Templates, & Samples
6.1 AAPS budget
7 Training & Feedback
8 Implementation, Compliance & Assessment
3200 - Capital Needs Fund (6/30/10) BACK TO TOP
The district shall maintain a Capital Needs Fund for the purpose of yearly capital purchases, repairs, refurbishments, and textbooks. Transfers to and from the Capital Needs Fund shall require board approval.
3200.R.01 - Capital Needs Fund BACK TO TOP
1 Purpose
1.1 To provide guidelines for the maintenance of a Capital Needs Fund
2 Organizational Units Affected
2.1 Deputy Superintendent for Operations (Chief Financial Officer)
2.2 Facilities
2.3 Superintendent
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
3.3 Capital Needs: non-recurring and non-operational items and/or services that require purchasing and/or leasing
4 Background Information
4.1 It is the responsibility of the Board to maintain a Capital Needs Fund to meet purchase requirements for yearly capital purchases, repairs, refurbishments, and textbooks.
5 Procedures
5.1 The Superintendent shall prepare a comprehensive capital needs report, detailing a list of the anticipated capital expenditures, including, but not limited to anticipated purchases, repairs, refurbishments, and textbooks.
5.1.1 The report shall be presented to the Board in a timely manner, allowing time for discussion prior to any expenditure.
5.2 No transfers to and from the Capital Needs Fund shall be made without written approval and authorization from the Board.
6 Work Instructions, Templates, & Samples
7 Training & Feedback
8 Implementation, Compliance & Assessment
3210 - General Fund Balance (6/30/10) BACK TO TOP
The district shall adopt a budget and manage its financial matters so the budgeted year-end unreserved fund balance of the general fund targets 15% or more of the year’s budgeted general fund expenditures.
3210.R.01 - General Fund Balance BACK TO TOP
1 Purpose
1.1 To provide guidelines for ensuring the General Fund unreserved balance meets Board goals
2 Organizational Units Affected
2.1 Deputy Superintendent for Operations (Chief Financial Officer)
2.2 Superintendent
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
3.3 CFO: Chief Financial Officer
4 Background Information
4.1 Board policy mandates that the budgeted year-end unreserved fund balance of the General Fund targets 15% or more of the year’s budgeted general fund expenditures.
5 Procedures
5.1 As part of the budget planning process (3100.R.01, Budget Planning Process), the Superintendent shall allocate as a reserve an amount equal to at least one-sixth of the budgeted expenses to be taken from the General Fund.
5.1.1 The budget shall clearly indicate the reserve as a line item (“unreserved funds”).
5.2 The Superintendent may call on the CFO and/or any other AAPS department or employee to create or participate in the creation of the budget.
5.3 It shall be the responsibility of the central administrative staff to notify the Superintendent immediately if budgeted amounts will be exceeded and which will thereby affect the allocated “unreserved funds” amount in the General Fund.
6 Work Instructions, Templates, & Samples
7 Training & Feedback
8 Implementation, Compliance & Assessment
3300 - Efficiency Improvement (6/30/10) BACK TO TOP
The Superintendent shall diligently identify opportunities to reduce costs and improve operating efficiency in all areas of district operations.
3300.R.01 - Efficiency Improvement BACK TO TOP
1 Purpose
1.1 To provide guidelines to support constant and continual improvement in the organization and operation of the district
2 Organizational Units Affected
2.1 All staff
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board of Education
4 Background Information
4.1 The Superintendent is charged with the responsibility of seeking ways to reduce costs and improve efficiency while maintaining the AAPS mission and performance.
4.2 It is the responsibility of all AAPS staff to help identify ways and opportunities to promote savings and improved efficiencies.
5 Procedures
5.1 The Superintendent shall regularly inform new and current AAPS employees that finding more efficient ways to accomplish the district’s educational mission is an implied component of every job description.
5.1.1 Department heads shall continually monitor their areas to identify areas for potential cost reduction and/or efficiency improvement.
5.2 As deemed appropriate by the Superintendent, any AAPS employee may be called on to assist in a formal investigation to identify methodology for more efficient operations and/or cost-reduction opportunities.
5.3 As deemed appropriate by the Superintendent, a system shall be established through which employees may make suggestions relating to more efficient operations and/or cost-reduction opportunities.
5.4 The Superintendent shall present findings related to efficiency improvement to the Board in a timely manner.
5.4.1 Any changes which materially affect AAPS operations shall be reflected in the current and/or projected AAPS budget.
6 Work Instructions, Templates, & Samples
7 Training & Feedback
8 Implementation, Compliance & Assessment
3400 - Facilities Long-Range Planning (6/30/10) BACK TO TOP
The Superintendent shall, in collaboration with the board, develop and maintain a long-range facilities plan for the district. The plan shall include but not be limited to:
• Needs for the coming school year;
• Projections for potential use of current facilities;
• Projected need for property acquisition, new facilities, or renovations;
• Projected need for closing or sale of facilities;
• Enrollment projections which support the projections and recommendations; and
• Instructional program needs which are to be supported by the facilities.
3400.R.01 - Facilities Long-Range Planning BACK TO TOP
1 Purpose
1.1 To provide guidelines for planning facilities needs
2 Organizational Units Affected
2.1 Building administrators
2.2 Central administrative staff
2.3 Department heads
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
4 Background Information
4.1 The more effectively AAPS plans for future needs, the more resources, focus and energy will be available for learning opportunities.
5 Procedures
5.1 The Superintendent shall be responsible for developing a plan to meet the long-range facilities need(s) of the AAPS district and to maintain the educational mission of the AAPS.
5.1.1 Department heads shall continually monitor their areas to identify actual and/or potential long-range needs.
5.2 As outlined by the Board, the plan shall include, but not be limited to:
5.2.1 needs for the coming school year
5.2.2 projections for potential use of current facilities
5.2.3 projected need for property acquisition, new facilities, or renovations
5.2.4 projected need for closing or sale of facilities
5.2.5 enrollment projections which support the projections and recommendations
5.2.6 instructional program needs which are to be supported by the facilities
5.3 As deemed appropriate by the Superintendent, a system shall be established through which employees may make suggestions relating to future needs and approaches/items to meet these needs in a cost-effective manner.
5.4 The Superintendent shall present findings related to long-range planning to the Board in a timely manner.
5.5 Changes which materially affect AAPS operations shall be reflected in the current and/or projected AAPS budget.
6 Work Instructions, Templates, & Samples
6.1 Long-range plans
7 Training & Feedback
8 Implementation, Compliance & Assessment
3500 - Disposition of Property (6/30/10) BACK TO TOP
The Superintendent is authorized to sell surplus equipment and supplies, and shall endeavor to obtain the highest value on the sale of such materials. Disposal of obsolete equipment or supplies shall be done in a manner which is environmentally responsible. The sale or disposal of property with a fair market value in excess of the current bid limit shall be reported to the board.
The sale or disposition of real property shall require board authorization.
3500.R.01 - Disposition/Disposal of Surplus Equipment BACK TO TOP
1 Purpose
1.1 To provide a process for disposing of district-owned items
2 Organizational Units Affected
2.1 Administrative staff
3 Definitions
3.1 Safety Concern: equipment or furnishings that are in disrepair, which could cause an unsafe condition for students and/or staff
3.2 Work Order Process: buildings make non-custodial requests to repair/replace items via a network work order
4 Background Information
5 Procedures
5.1 School/department administrators will identify and keep a record of surplus items
5.1.1 Equipment and/or supplies identified as a “safety concern” will be immediately removed from service and reported through the “Work Order” process by the administrator or his or her designee.
5.2 The administrator/designee shall publish the availability of the surplus on the district’s email: dst_announce@aaps.k12.mi.us
5.3 If after five working days no staff claims the surplus, the administrator/designee shall so notify the Facilities and Systems Department through the Work Order process.
5.3.1 The Director of Facilities and Systems shall coordinate the most cost-effective disposition of surplus items with the Purchasing and Business Support Services Director and the Environmental and Utilities Director.
6 Instructions, Templates, & Samples
6.1 Record of Surplus Items
7 Training & Feedback
7.1 Work Order Database
8 Implementation, Compliance & Assessment
3700 - Risk Management (6/30/10) BACK TO TOP
The Superintendent shall establish and maintain administrative policy, training, reporting and review procedures for the purpose of assessing and limiting the district’s exposure to risks from litigation and other financial or operational hazards.
3700.R.01 - Risk Management BACK TO TOP
1 Purpose
1.1 To provide guidelines for the establishment of policies and procedures to limit AAPS exposure to risk from litigation and/or other financial and/or operational hazards.
2 Organizational Units Affected
2.1 All staff
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
4 Background Information
4.1 The more effectively AAPS limits its exposure to unnecessary risk, the more resources, focus and energy will be available for learning opportunities.
5 Procedures
5.1 The Superintendent shall be responsible for developing plans to limit the district’s exposure to actual or potential litigation and/or financial and/or operational problems.
5.1.1 Department heads shall continually monitor their areas to identify actual and/or potential legal, financial and/or operational problems which can present a risk to the AAPS.
5.2 As deemed appropriate by the Superintendent, any AAPS employee may be called on to assist in a formal investigation to identify actual or potential risks.
5.3 All staff shall assist in establishing and maintaining an environment of accountability in identifying actual or potential risk areas.
5.3.1 As deemed appropriate by the Superintendent, a system shall be established through which employees may make suggestions relating to actual or potential areas which may cause AAPS exposure to risk.
5.4 As deemed appropriate by the Superintendent or the Board, the Superintendent shall consult with appropriate legal, insurance and/or other consultants who have been approved by the Board.
5.5 The Superintendent shall present findings related to risk exposure to the Board in a timely manner.
5.6 Actions to minimize risk exposure which materially affect AAPS operations shall be reflected in the current and/or projected AAPS budget.
6 Work Instructions, Templates, & Samples
7 Training & Feedback
8 Implementation, Compliance & Assessment
3710 - Insurance (6/30/10) BACK TO TOP
The district shall maintain proper and adequate insurance coverage on all district-owned property and equipment.
A comprehensive analysis of all insurance policies and district needs shall be conducted annually prior to the bidding process for that year. The Superintendent shall ensure that insurance coverages are bid on an annual basis prior to policy renewal.
In addition, the Superintendent shall ensure that services of an insurance consultant agency are bid at a minimum of every seven years.
3710.R.01 - Insurance BACK TO TOP
1 Purpose
1.1 To provide a comprehensive assessment, evaluation and optimization of
the District's property and liability insurance coverage that reflects the
best interest of the Ann Arbor Public Schools.
1.2 To provide the District with an Insurance Agent who has a comprehensive and proactive service model to support the District's staff and goals.
2 Organizational Units Affected
2.1 Staff
2.2 Students
2.3 Community
3 Definitions
3.1 Liability coverage for General, Automobile, Commercial Umbrella,
Pollution and Flood Insurance.
3.2 Voluntary Student Accident and Catastrophic Accident Policies.
4 Background Information
5 Procedures
5.1 A comprehensive analysis of all insurance policies shall be provided by the District's Insurance Agent, prior to the bidding process for that year.
5.2 The Insurance Agent shall request and review bid specifications and proposals detailing costs for insurance coverage according to Ann Arbor Public Schools desired needs annually. The Ann Arbor Public Schools reserves the right to reject any or all bids or any portion thereof and to accept the bid or portions of the bid deemed most advantageous to the School District.
5.3 Every seven years, the District will contract with an independent Insurance Consultant for the purpose of bidding the District's Insurance Agent. Due to the scope and complexity of these services, this process shall begin one year prior to year seven, to meet the various timelines for a thorough review of the current coverage, bid development, bidding, bid evaluation/assessment, and the development of a final insurance bid recommendation.
6 Work Instructions, Templates, & Samples
6.1 District Competitive Bidding Regulations and guidelines (3050.R.01)
7 Training & Feedback
8 Implementation, Compliance & Assessment
8.1 An ongoing review of district insurance needs.
8.2 Communication throughout the district to establish guidelines for
loss control issues, continued safety for students and staff, and relevant insurance information.
8.3 Continuous review of district incident reports for theft, property damage/loss and student injuries, submitting a claim to the insurance company as needed.
3750 - Maintenance (6/30/10) BACK TO TOP
The Superintendent shall establish a process for regular inspection and maintenance of all school facilities, which ensures timely response to both routine and safety-critical maintenance needs, and which identifies and prioritizes capital needs for the board’s consideration.
3750.R.01 - Maintenance BACK TO TOP
1 Purpose
1.1 To provide guidelines for regular maintenance inspections and reports
2 Organizational Units Affected
2.1 All staff
3 Definitions
3.1 AAPS: Ann Arbor Public Schools
3.2 Board: Board of Education
3.3 Maintenance: inspections and remedial actions taken to ensure timely response to both routine and safety-critical needs
4 Background Information
4.1 The purpose of regular maintenance inspections and remedial actions is to diminish, as much as practicable, potential hazards which may affect students and AAPS employees.
5 Procedures
5.1 The Superintendent shall be responsible for developing plans for systematic inspection(s) and maintenance of AAPS facilities to diminish the potential of injury and lost time and shall work closely with the head of the Operations Departments to implement such plans.
5.1.1 Department heads shall continually monitor their areas to identify actual or potential problems which may affect the safety, health or working conditions of the staff.
5.2 The Superintendent may call on any AAPS employee to assist in a formal investigation, as deemed appropriate by the Superintendent, to identify actual or potential problems.
5.3 All staff shall assist in establishing and maintaining an environment of accountability in identifying areas which may require maintenance.
5.4 As deemed desirable by the Superintendent or the Board, the Superintendent shall consult with appropriate consultants who have been approved by the Board.
5.5 The Superintendent shall develop a system through which employees may make suggestions relating to areas which may require maintenance.
5.6 The Superintendent shall present findings related to maintenance needs and attendant costs to the Board in a timely manner.
5.7 Maintenance actions which materially affect AAPS operations shall be reflected in the current and/or projected AAPS budget.
6 Work Instructions, Templates, & Samples
7 Training & Feedback
8 Implementation, Compliance & Assessment
3760 - Transportation (6/30/10) BACK TO TOP
The district shall provide transportation to and from school for students who reside at least 1.5 miles from their school of assigned attendance, or in other cases as required by law. The Superintendent may direct that transportation be provided in other cases for reasons of student safety or efficiency of district operations.
3760.R.01 - Student Bus Transportation BACK TO TOP
1 Purpose
1.1 To detail standards and the process utilized for student bus transportation services
2 Organizational Units Affected
2.1 Administrative staff
2.2 Building staff
2.3 Students
2.4 Transportation Department
3 Definitions
3.1 Bus Transportation Eligibility:
3.1.1 Students who reside at least 1-1/2 miles from their schools of assigned attendance
3.1.2 Students who are granted eligibility by State or federal statute
3.1.3 Students requiring transportation for reasons of health or safety as approved by the Board, Superintendent or Superintendent’s designee
3.1.4 Students who attend district-established alternative education programs, magnet schools or other centralized schools or programs
1-1/2 miles or more from their residence
3.1.5 Non-public students in the Ann Arbor Public Schools District residing at least 1-1/2 miles from their non-public school of attendance are eligible within the parameters of district transportation scheduling and applicable State statutes.
4 Background Information
5 Procedures
5.1 Establishment of Bus Stop Locations: The location of bus stops is determined by considering safety issues, statutory parameters and guidelines, the age and number of students being served, the distance between stops, and transportation scheduling issues, including length of ride and on-time arrival requirements. Students may be required to walk from 1/4 mile to 1/2 mile to reach their bus stops, depending upon the age of the student, safety concerns and other relevant issues.
5.2 Accommodation of Irregular Requests: Requests for day care, work location or other irregular drop-offs can only be accommodated as follows: the drop-off location must be located in the student’s school attendance area and be at least 1-1/2 miles from the school itself.
5.3 Vehicle Loading Limits: The student load limit for district buses is the capacity rating as established by the manufacturer or by applicable statutes.
5.3.1 Any overloading of buses is to be remedied as soon as practicable in the interest of student safety and comfort.
5.4 Ride Time Standards: Ride time is computed one-way and does not include time spent waiting to catch the bus or time spent waiting for admission to a school building. Ride time should normally be one hour or less for all instructional levels. Ride times of considerably less than one hour is a goal of the district, especially for younger and handicapped students.
5.5 On-Time Guidelines: Each year the Transportation Department develops accepted parameters to govern arrival and departure times both at individual stop locations and at each school building. These expectations are to be communicated to drivers in such formats as the Driver Handbook, contract language, and route descriptions. Parents are to be notified of arrival and departure times at the start of each school year.
5.5.1 Drivers may not depart a stop location prior to the times communicated to students and parents.
5.5.2 Late arrivals which are not the result of weather or traffic conditions are also unacceptable.
5.6 Bus Accident Reporting and Other Safety Activities: In addition to meeting applicable legal requirements for the reporting of all school bus accidents, Ann Arbor Public Schools district drivers must complete and submit Transportation Department accident report forms and participate in department accident reviews as scheduled.
5.6.1 Transportation Department personnel must cooperate fully with State Police and other vehicle inspection authorities.
5.6.2 The Transportation Department shall be represented on the Ann Arbor School District Safety Committee.
5.6.3 The Transportation Department shall also provide staff safety in-services whenever deemed appropriate.
5.7 Fleet Replacement Parameters: To ensure maximum student, staff and public safety, the district shall develop standards for the periodic replacement of school buses.
5.7.1 The Transportation Director and Chief Mechanic will be jointly responsible for identifying specifications for the purchase of new buses and determining criteria for vehicles to be replaced. These replacement criteria will necessarily include such factors as age (model year), mileage, state of repair, and installed equipment (e.g. lifts, etc.).
5.7.2 Replacement needs shall be communicated to the appropriate central administrator in a time frame which permits inclusion in the regular district budget process.
5.8 Student Discipline: Rules of conduct for student riders have been developed to promote rider and vehicular operation safety.
5.8.1 Copies of the rules are to be distributed to student riders at the start of each school year.
5.8.2 Enforcement of the rules and implementation of disciplinary action for disobeying the rules are the joint responsibility of the bus driver and/or monitor, principals and assistant principals, and the parent(s) of the student(s) involved.
5.9.2 Students charged with transportation rule violations are entitled to the same hearings, due process and appeal rights as students charged with violating school building and/or district codes of conduct.
6 Instructions, Templates, & Samples
6.1 Accident Report Form
6.2 Arrival/Departure schedule
6.2 Back to School Guide
6.3 Driver Handbook
6.4 Rights & Responsibilities Handbook
6.5 Rules of Conduct for Student Riders
7 Training & Feedback
8 Implementation, Compliance & Assessment
3760.R.02 - Field Trips/Other School-related Activities BACK TO TOP
1 Purpose
1.1 To provide guidelines for student field trips
2 Organizational Units Affected
2.1 Administrative staff
2.2 Building office professionals
2.3 Students and parents
2.4 Teachers
3 Definitions
4 Background Information
4.1 Field trips are an accepted part of the instructional program. District school buses driven by district drivers are the recommended means of transportation for all field trips.
4.2 Outside carriers may only be used when it has been demonstrated that the carrier has met district standards of safety, insurance, and fleet maintenance.
4.2.1 The Purchasing and Business Support Services Department and the Transportation Department shall review applications to provide buses by outside carriers and maintain a list of approved carriers.
4.3 Students, faculty members, and chaperones are covered by school district liability insurance while using school buses.
4.3.1 There is no school district insurance covering transportation by private vehicles. In the event field trip transportation is to be provided by parents and/or other volunteer drivers, the parents of participating students shall be notified in advance regarding who will be driving their child(ren) and whether the vehicle is covered by insurance.
4.4 Rules of conduct for student riders have been developed to promote rider and vehicular operational safety. Copies of the rules are available at each school location.
4.4.1 Enforcement of the rules and implementation of disciplinary action for disobeying the rules are the joint responsibility of the bus driver and/or monitor, principals and assistant principals, and the parent(s) of the student(s) involved.
4.4.2 Students charged with transportation rule violations are entitled to the same hearings, due process and appeal rights as students charged with violating school building and/or district codes of conduct.
5 Procedures
5.1 Requests for field trip bus transportation are to be made in writing, using Field Trip Transportation Request forms. Field trips should be scheduled to depart after the last morning runs and return prior to the first afternoon runs.
5.2 The Transportation Department shall meet the weekday athletic trip needs of secondary schools through the allotment of several buses routed for that purpose. On weekends there are nearly always more buses available than needed.
5.3 It is the responsibility of the school or organization sponsoring the trip to secure permission slips from parents, as required by applicable school district policies and/or regulations.
6 Work Instructions, Templates, & Samples
6.1 District charter bus standards
6.2 Field Trip Transportation Request form (Form 3760.R.02A)
6.3 Parental Field Trip Notification and Permission form (Form 3760.R.02B)
6.4 Rules of Conduct for Student Riders
7 Training & Feedback
8 Implementation, Compliance & Assessment